T.C. Memo. 2003-214
UNITED STATES TAX COURT
CYNTHIA EMERY WEIGHT, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 6932-01. Filed July 16, 2003.
Jan R. Pierce, for petitioner.
Robert V. Boeshaar, for respondent.
MEMORANDUM OPINION
DAWSON, Judge: This case was assigned to Special Trial
Judge Lewis R. Carluzzo pursuant to section 7443A(b)(5) and Rules
180, 181 and 183.1 The Court agrees with and adopts the opinion
of the Special Trial Judge, which is set forth below.
1 Section references are to the Internal Revenue Code of
1986, as amended. Rule references are to the Tax Court Rules of
Practice and Procedure.
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